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Tax Rate Information for Business

View Baltimore County and Maryland 2016 tax rates sorted by tax type. 

Tax Type

Baltimore County

Maryland

Corporate Income Tax (2016)

  • Base—Federal taxable income

None

8.25 percent

Personal Income Tax (2016)

  • Base—Federal adjusted gross income

2.83 percent

2 percent to 5.5 percent

Graduated rate peaking at 5.5 percent on taxable income over $500,000.

Sales and Use Tax (2016)

  • Exempt: Sales for resale, manufacturer’s purchase of raw materials, manufacturing machinery and equipment, purchases of materials and equipment used in research and development and testing of finished products, and purchases of computer programs for reproduction or incorporation into another computer program for resale.

None

6 percent

Real Property Tax (FY17)

  • Effective rate per $100 of assessed value
  • No municipal taxes

$1.10

$0.112

Business Personal Property Tax (FY17)

  • Rate per $100 of depreciated value
  • Exempt: Manufacturing and research and development machinery, equipment, materials and supplies; manufacturing, research and development and warehousing inventory.
  • No municipal taxes

$2.75

None

Source: Maryland State Department of Assessments and Taxation; Comptroller of the Treasury

More Information

Baltimore County offers a variety of tax credits for businesses. To learn more about additional tax rates, email us at businesshelp@baltimorecountymd.gov.

The State Department of Assessments and Taxation sets the value on your property based on the market value of similar properties in your area.

The Baltimore County tax rate is set by the Baltimore County Council prior to the start of each tax year. Real Property taxes are calculated by multiplying the combined State and County tax rate by each $100 of your assessment.

Disclaimer of Data Accuracy

Data shown are based on current County, Metropolitan Statistical Area (MSA), State and national datasets. If you have any questions related to the data presented, we encourage you to e-mail datasupport@baltimorecountymd.gov.

 
Revised November 14, 2017         

 

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